"In Halliburton, Inc v Administrative Review Board (771 F 3d 254 (5th Cir 2014)), the Fifth Circuit affirmed the ARB's decision that
disclosing the identity of a whistleblower
could constitute an adverse action under Sarbanes-Oxley.
The court stated that when a whistleblower's identity is disclosed, "the boss could be read as sending a warning, granting his implied imprimatur to differential treatment of the employee, or otherwise expressing a sort of discontent from on high".
Notably, the court ruled that a whistleblower need not show that the employer's adverse action was motivated by a retaliatory motive."